BINUS UNIVERSITY

Accounting

About The Major

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The Accounting Study Program has been developed to provide a high-quality education. The curriculum is based on the development of the sciences and practices related to controlling phenomena, economics and information technology. This is to help students become capable accountants.

Core Group
The objective of this group is to provide the basic skills and knowledge of Accounting through practice as well as applied theory which are required by business both now and in the future. Subjects included in this group are financial accounting, cost accounting, management accounting, auditing, taxation, accounting information systems, financial management, budgeting, and accounting theory.

Elective Group
The objective of this group is to provide the students with opportunity to take other courses outside their concentration area. Students who are interested in taking courses in another concentration as their electives should consult their academic supervisor or Head of Department.

Concentration Subject (Stream)
Taxation
This program concentration is provided for students who want to deepen not only their knowledge of accounting concepts and techniques as their core competence but also all aspects of taxation as their specialized competence. Students will learn about the concepts of taxation, basic tax law, procedures of income tax calculation, value added tax, luxury goods tax, tax accounting, and tax management. To complete their understanding, students are also encouraged to achieve Tax Brevet A, B, and C certification.

Auditing
This program concentration caters to students who want to deepen their understanding of the concepts, principles, techniques, and methods of auditing. For this, they will learn about all aspects of auditing, including types and techniques of auditing and audit psychology. Upon graduating, they will have a broad sense of auditing and be able to work as internal or external auditors, either working for their company, or for a public accountant firm.

Accounting Information System
This program concentration is designed for students who want to study accounting system design in more depth, in either traditional or computerized format. Students will learn the processes and methods of designing traditional and computerized accounting information systems. They will learn about the concepts and principles of accounting as well as computer-related design systems, such as analysis and designing information systems, database systems and data communications.

Capital Market
This program concentration is designed for students who want to learn more about capital markets in addition to gaining accounting competences. As well as learning about the subjects relating to accounting competences, they will also gain an understanding of aspects of capital markets, including simulation programs of capital markets. After graduating, students are expected to have competences not only in accounting, but also capital market practices. The curriculum is designed to equip students with applied skills such as fundamental analysis, technical analysis, and trading strategy. Computer-aided learning methodology focuses on What-If analysis, sensitivity analysis, goal seeking and simulation. The teaching materials are developed based on the Capital Market Profession Examination. Students may join various activities, such as field trips to the Indonesian Stock Exchange, local and national competitions, and the BINUS UNIVERSITY Capital Market Community.

Objectives

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General Objective
The objective of Accounting Study Program is to prepare the professional accountant for various industries, especially accounting. Graduates of the program should have strong accounting skills as well as strong IT abilities in accounting.

Specific Objective
Graduates of the program will possess a range of knowledge and skills, especially in:

Creating and understanding financial reports through a range of financial accounting courses;
Accounting (controlling) competences in accounting and management accounting, management control systems and accounting information systems;
Auditing and taxation skills (advance knowledge available through specialized concentration);
Basic Capital Markets (advance knowledge available through specialized concentration);
IT Applications in accounting through a wide range of courses such as Introduction to Computer Applications, accounting software package, financial modeling laboratory, Microsoft Access Laboratory, Accounting Information System Laboratory, Computer-based auditing (available for Audit concentration), Stock Market Simulation (available for capital market concentration).

Curriculum

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Core Group
The objective of this group is to provide the basic skills and knowledge in Accounting, through practice as well as applied theory, which are required by businesses both now and in the future. Subjects included in this group include financial accounting, cost accounting, management accounting, auditing, taxation, accounting information system, financial management, budgeting, and accounting theory.

Elective Group
The objective of this group is to provide students with the opportunity to take other courses outside their concentration. Students who are interested to take courses in another concentration as their electives should consult the academic supervisor or Head of Department.

Concentration Subject (Stream)
Taxation
This program concentration is provided for students who want to deepen not only their knowledge of concepts and techniques of accounting as their core competence but also all aspects of taxation as their specialized competence. Students will learn about the concepts of taxation, basic tax law, procedures of income tax calculation, value added tax, luxury goods tax, tax accounting, and tax management. To complete their understanding, students are also encouraged to achieve Tax Brevet A, B, and C certification.

Auditing
This program concentration is provided for students who want to deepen their understanding of the concepts, principles, techniques, and methods of auditing. Students learn about all aspects of auditing, including types and techniques of auditing and audit psychology. Upon graduating, they will have a broad sense of auditing and be able to work as internal or external auditors, working either for a company or for a public accountant firm.

Accounting Information System
This program concentration is designed for students who want to learn more deeply about traditional or computer-based accounting system design in more depth. Students learn about the concepts and principles of accounting as well as computer-related design systems, such as analysis and designing information systems, database systems and data communications.

Capital Market
This program concentration is designed for students who want to learn more about capital markets in addition to accounting competences. In addition to studying subjects relating to accounting competences, they will also gain an understanding of capital markets, including simulation programs of capital markets. Upon graduation, students are expected to have competences not only in accounting, but also in capital market practices. The curriculum is designed to equip students with applied skills such as fundamental analysis, technical analysis, and trading strategy. Learning methods are enhanced by the use of computer software for What-If analysis, sensitivity analysis, goal seeking and simulation. The teaching materials are developed based on Capital Market Profession Examination. Students may join various activities such as field trips to Indonesian Stock Exchange, local and national competitions, and the BINUS UNIVERSITY Capital Market Community.